TMI Blog2017 (10) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... he period in question. At the same time, the appellant had availed Cenvat credit of the amount and recorded the same in RG 23A Part-I register and the said credit has been utilized by them for paying central excise duty on the finished goods cleared by debiting the same in RG 23A Part-II register - demand set aside. CENVAT credit - returned goods - Rule 16 of CER, 2004 - Held that: - the said demand needs to be upheld as the appellant has not been able to justify the same before the Tribunal that the goods which were received back were in fact received under some documents which indicate that the goods were originally cleared on payment of duty - in the absence of any co-relation, demand needs to be upheld. Appeal allowed in part. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant herein contested the allegations in the show cause notice. The adjudicating authority do not agree with the defence raised and by common order confirmed the demands raised alongwith interest and penalties on the appellant and confiscated the goods which were found unaccounted in the factory premises. Aggrieved by such order, an appeal was preferred before the first appellate authority after considering the arguments with by M/s Sejasmi Industries India Pvt Ltd, rejected the contentions and held that the order-in-original was correct. 4. Ld. Counsel takes me through the entire case records events. It is his submission that Cenvat credit of ₹ 48,19,328/- confirmed as in eligible to Cenvat credit cannot be denied because the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he inputs and the finished goods, I find that the said goods were admittedly lying within the factory premises and there is also not dispute as to that RG-I register was not updated from 30.06.2012 to 07.07.2012 at the same time, it is noticed that there is no allegation or finding that the appellant has been indulging in clandestine removal of the finished goods or scrap, which is to be looked from another angle. The absence of any specific finding, in recording of the goods in the RG-I register, but were found within the factory premises and there was no attempt to remove the said goods clandestinely, nor any precedent of the same, in my view, the confiscation for the said goods seems to be incorrect, is set-aside. (II) As regards, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Ekta Enterprises (supra), and Hi-Tech Blow Moulders Pvt. Ltd. Vs. Commissioner of Central Excise, Bangalore-I - 2016 (341) ELT 419 (Tri.- Bang.). 7. As regards, the demand of duty of ineligible Cenvat credit availed of ₹ 2,87,958/- I find that the said demand needs to be upheld as the appellant has not been able to justify the same before the Tribunal that the goods which were received back were in fact received under some documents which indicate that the goods were originally cleared on payment of duty. In the absence of any co-relation, I am of the view that the demand needs to be upheld alongwith interest and consequent equivalent amount of penalty. 8. Appeal stands disposed of as indicated herein above. (O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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